Human Resource Cost Accounting的意思|示意

Cost accounting will develop basing on introducing competition mechanism, reinforcing competition capability of human resource and optimizing regrouping.

从而引入竞争机制，强化人才竞争能力，优化团队组合，推动全成本核算。

Human Resource accounting is an accounting procedure and approach to measure and report the cost and value of HR.

人力资源会计是人力资源成本与价值进行计量和报告的一种会计程序和方法。

However, traditional accounting does NCT separately take into account the cost and value of human resource, nor does a financial report reveal information concerning human resource.

传统会计没有单独核算人力资源成本和价值，财务报告也未披露人力资源方面的信息。

The human resource accounting mainly includes the confirming and calculating of its cost and value. The human resource cost includes human resource history cost and human resource replacement cost.

人力资源会计主要包括人力资源成本和人力资源价值两方面的确认与计量，人力资源成本包括人力资源历史成本和人力资源重置成本；

Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.

人力资源会计；人力资源成本会计；人力资源价值会计；人力资源管理。

The second part introduced the relevant check contents of the human resource cost accounting.

第二部分是人力资源成本会计的相关核算内容。